Corporate tax audit in Malaysia: an exploratory study using focus groups
This article aims to explore the major issues encountered by corporate tax auditors when discharging their duties under a self-assessment system (SAS). Data drawn from focus group interviews conducted in early 2009 involving 60 tax auditors from the Inland Revenue Board Malaysia (IRBM) indicated thr...
| Main Authors: | , |
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| Format: | Article |
| Language: | English English |
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Thomsons Reuters
2010
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| Online Access: | http://irep.iium.edu.my/65566/ http://irep.iium.edu.my/65566/1/Isa%20and%20Pope%20%282010%29.pdf http://irep.iium.edu.my/65566/6/89598_corporate%20tax%20audit%20in.pdf |
| _version_ | 1848786411364286464 |
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| author | Isa, Khadijah Pope, Jeff |
| author_facet | Isa, Khadijah Pope, Jeff |
| author_sort | Isa, Khadijah |
| building | IIUM Repository |
| collection | Online Access |
| description | This article aims to explore the major issues encountered by corporate tax auditors when discharging their duties under a self-assessment system (SAS). Data drawn from focus group interviews conducted in early 2009 involving 60 tax auditors from the Inland Revenue Board Malaysia (IRBM) indicated three key issues of concern, namely, the welfare of tax auditors, tax complexity and tax education. These findings can benefit tax authorities by providing some insights for future policy plans pertaining to tax audits and tax education programmes. In regard to the generalisation made based on these findings, this study has taken several precautions to ensure that the composition of the focus groups was representative of all auditors. The use of focus groups to explore the experience of corporate tax auditors provides a significant and extensive contribution to the current knowledge and literature on corporate taxpayers’ compliance behaviour. The article concludes with some suggestions to overcome the central emerging issues. |
| first_indexed | 2025-11-14T17:08:36Z |
| format | Article |
| id | iium-65566 |
| institution | International Islamic University Malaysia |
| institution_category | Local University |
| language | English English |
| last_indexed | 2025-11-14T17:08:36Z |
| publishDate | 2010 |
| publisher | Thomsons Reuters |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | iium-655662021-05-03T08:02:14Z http://irep.iium.edu.my/65566/ Corporate tax audit in Malaysia: an exploratory study using focus groups Isa, Khadijah Pope, Jeff HJ2240 Revenue. Taxation This article aims to explore the major issues encountered by corporate tax auditors when discharging their duties under a self-assessment system (SAS). Data drawn from focus group interviews conducted in early 2009 involving 60 tax auditors from the Inland Revenue Board Malaysia (IRBM) indicated three key issues of concern, namely, the welfare of tax auditors, tax complexity and tax education. These findings can benefit tax authorities by providing some insights for future policy plans pertaining to tax audits and tax education programmes. In regard to the generalisation made based on these findings, this study has taken several precautions to ensure that the composition of the focus groups was representative of all auditors. The use of focus groups to explore the experience of corporate tax auditors provides a significant and extensive contribution to the current knowledge and literature on corporate taxpayers’ compliance behaviour. The article concludes with some suggestions to overcome the central emerging issues. Thomsons Reuters 2010-12 Article PeerReviewed application/pdf en http://irep.iium.edu.my/65566/1/Isa%20and%20Pope%20%282010%29.pdf application/pdf en http://irep.iium.edu.my/65566/6/89598_corporate%20tax%20audit%20in.pdf Isa, Khadijah and Pope, Jeff (2010) Corporate tax audit in Malaysia: an exploratory study using focus groups. New Zealand Journal of Tax Law and Policy, 16 (4). pp. 433-450. ISSN 1322-4417 |
| spellingShingle | HJ2240 Revenue. Taxation Isa, Khadijah Pope, Jeff Corporate tax audit in Malaysia: an exploratory study using focus groups |
| title | Corporate tax audit in Malaysia: an exploratory study using focus groups |
| title_full | Corporate tax audit in Malaysia: an exploratory study using focus groups |
| title_fullStr | Corporate tax audit in Malaysia: an exploratory study using focus groups |
| title_full_unstemmed | Corporate tax audit in Malaysia: an exploratory study using focus groups |
| title_short | Corporate tax audit in Malaysia: an exploratory study using focus groups |
| title_sort | corporate tax audit in malaysia: an exploratory study using focus groups |
| topic | HJ2240 Revenue. Taxation |
| url | http://irep.iium.edu.my/65566/ http://irep.iium.edu.my/65566/1/Isa%20and%20Pope%20%282010%29.pdf http://irep.iium.edu.my/65566/6/89598_corporate%20tax%20audit%20in.pdf |